Accounting control is an important issue of accounting theory.
会计控制是会计理论中的重要问题。
The issue of accounting honesty has become the focus of the whole society.
会计诚信问题成为全社会关注的焦点。
The issue of accounting is both age-old and modern, both important and common.
这是一个古老而现代、重要而普遍的会计学问题。
On the issue of accounting confirmation, the paper tends to adopt Continuing Involvement Approach. And as to measurement attribute, the paper proposes regarding fair value as distribution standard.
在会计计量属性的选择上，本文建议应该引入公允价值作为未被终止确认和被终止确认的两部分基础资产账面价值的分配标准；
Since the late 20th Century, the characteristics of high-quality accounting standards have become a hot issue for the international accounting profession.
自20世纪末以来，高质量会计准则的特征成为国际会计界研究的热点问题。
Earnings Management is a very important issue in the research of modern accounting theory.
盈余管理是现代会计理论研究的一个重要领域。
The Purchase method"or"The pooling of interests method"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.
采用“购买法”还是“股权联营法” ，是国际上合并会计理论和实务中最重要且最为有趣的争论主题。
Accounting information is a product of conciliating the interest groups in an enterprise, whose quality thus is a key issue in the contract.
因此，会计信息是协调企业利益相关者的产物，会计信息的质量也就成了“契约”中的一个关键性的问题。
With the expansion of the usable range of accounting information system and deepening of using degree, security of accounting information system has become a critical and urgent issue for enterprises.
随着企业会计信息系统使用范围的扩大和使用程度的加深，会计信息系统的安全性成为企业面临的一个关键而紧迫的问题。
It is still one legal issue to which people pay close attention the legal protection of business secrets in the accounting supervision at present.
会计监督中商业秘密的法律保护目前来说仍是一个被人们关注的法律问题。
Duty issue resulted from consignor default and unclear property under modern contractual theory is an inner reason of accounting trust default.
现代契约理论下的委托人缺失及产权不明引发的责任问题是会计诚信缺失的内在机理。
The purpose of this paper is to discuss the fundamental issue about the accounting measurement of asset impairment.
本文研究的目的在于探讨资产减值会计计量的基本问题，即可收回金额的确定。
How to Improve accounting information quality of listed corporations is a hot issue in accounting and auditing circles at present.
如何提高上市公司会计信息质量问题成为当前会计审计界的热点问题。
Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.
资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。
The successive exposure of international corporation scandals and accounting fabrication has presented accounting information distortion as a global issue.
国际知名的公司企业接连不断爆出丑闻，会计造假，会计信息失真已成为一个全球性的问题。
The causes are complex and comprehensive. And distortion of accounting information is not an issue concerning certain sector, enterprise or individual.
其原因是复杂的、综合的，会计信息失真已不是某一方面、某一企业或某一个人的问题。
Fair value is the hot issue of research in accounting field.
公允价值一直是会计界研究的热点问题。
Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
The issue of false accounting information has been a focus in the mid 90's of 20th century.
自上世纪90年代中期以来，会计信息失真问题一直是会计领域研究的热点。
Accounting activities, an important economic management activity, are concerned with the issue of various relations in terms of interests and profits.
会计活动作为人类一种重要的经济管理活动，涉及到各种利益关系。
Lender's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management.
贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题，更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。
The author thinks that the problem is largely a technical issue, so the ideas of economists and accounting experts should be respected and the court should be involved in the problem indirectly.
笔者认为该问题很大程度上是一个技术问题，无论是立法还是司法都应当充分尊重经济学家和会计专家的意见，法院介入该问题应采用间接的方式。
But partial accounting firms issue untrue, even false auditing Suggestions in order to pursuit their own benefits, which results in trustworthy crisis in the line of licensed public accountants.
但部分会计师事务所为追求自身利益对客户出具不真实甚至虚假的审计意见，使整个注册会计师行业出现诚信危机。
However, how to detect the accounting manipulations effectively is a hot issue recently. Thus this thesis investigates how to detect the accounting manipulations of listed companies in our country.
而如何有效识别会计信息操纵，是亟待解决的问题，本文就我国上市公司会计信息操纵识别问题展开研究。
Over the last decade, the fair value of the international accounting profession has been a hot issue.
近十几年来，公允价值一直是国际会计界的一个热点问题。
Environmental information disclosure of environmental accounting is one of the most important and fundamental issues and the accounting profession to actively explore a hot issue.
环境信息披露是环境会计最主要和最基本的问题之一，也是会计界积极探索的一个热点问题。
On this condition, the paper explored further what were influencing factors when accountants issue audit opinion in the condition of accounting fraud.
在此基础上论文进一步就注册会计师针对企业的会计舞弊行为发表审计意见的影响因素进行了实证研究。
On this condition, the paper explored further what were influencing factors when accountants issue audit opinion in the condition of accounting fraud.
在此基础上论文进一步就注册会计师针对企业的会计舞弊行为发表审计意见的影响因素进行了实证研究。
应用推荐